Claim for Exemption from Property Taxes of Aircraft of Historical Significance

General Information

This exemption is for "Aircraft of Historical Significance." For property tax purposes, "Aircraft of Historical Significance" means any aircraft which is an original, restored, or replica of a heavier than air powered aircraft which is 35 years or older or any aircraft of a type or model of which there are fewer than five in number known to exist worldwide. (See Revenue and Taxation Code section 220.5.).

Form No. BOE- 260 -B